I浅析我国农产品反倾销案中的会计问题及对策摘 要我国在经济以及出口贸易方面在近来二十年里获得了非常迅速的发展。在我国的对外贸易中，农产品贸易是非常重要的组成部分。如今，国际间贸易往来越来越频繁，我国遭受国外发起的反倾销的案件也不断的增多，这使得我国在世界上连续多年成为农产品反倾销的首要目标国。不断出现的反倾销案件对我国农产品的出口贸易发展造成了诸多不良影响。反倾销是基于现行法律程序下的会计制度纷争，并非是一般的法律诉讼。因此，反倾销会计在整个对外贸易过程中扮演着非常重要的角色。这篇文章的出发点为农产品反倾销会计现在所面临的情况，通过文献分析法、案例分析法来对我国农产品反倾销会计案例中存在着哪些会计问题进行分析并依此提出相应的解决方案，从多个方面完善反倾销会计体系，以促进农产品出口的有序发展、维护农户与农业企业的利益。关键词：农产品；反倾销；反倾销会计IIAnalysis on the accounting problems and countermeasures in anti-dumping cases against agricultural products in ChinaAbstractIn the past 20 years, China's economy and export trade have developed rapidly. Agricultural product trade is a very important part of China's foreign trade. Nowadays, international trade is more and more frequent, and the number of anti-dumping cases initiated by foreign countries is increasing, which makes China become the primary target country of anti-dumping of agricultural products for many years in the world. The continuous anti-dumping cases have caused many adverse effects on the development of China's export trade of agricultural products. Antidumping is an accounting system dispute based on the current legal procedure, not a common legal action. Therefore, anti-dumping accounting plays a very important role in the whole process of foreign trade. Based on the current situation of anti-dumping accounting of agricultural products, this paper analyzes the accounting problems in the cases of anti-dumping accounting of agricultural products...
